http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2009-08-13Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-08-13 SCHEDULESSCHEDULE 1Former Inland Revenue MattersSection 71Capital gains tax.2Charities.3Child benefit.4Child tax credit.5Child trust funds.6Corporation tax (and amounts assessable or chargeable as if they were corporation tax).7Guardian’s allowance.8Income tax.9Inheritance tax.10The issue of bank notes.11National insurance contributions.12The National Insurance Fund.13The national minimum wage.14Oil and gas royalties.15Payment of or in lieu of rates.16Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.17Pension schemes.18Petroleum revenue tax.19Rating lists.20Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.21Stamp duty.22Stamp duty land tax.23Stamp duty reserve tax.24Statutory adoption pay.25Statutory maternity pay.26Statutory paternity pay.27Statutory sick pay.28Student loans.29Valuation lists in relation to council tax.30Valuation of property.31Working tax credit.Sch. 1 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
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5
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6
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7
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8
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<Text>Income tax.</Text>
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</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/9/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/9" id="schedule-1-paragraph-9" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-c62405654ecba5893af7702204855cb2"/>
9
</Pnumber>
<P1para>
<Text>Inheritance tax.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/10/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/10" id="schedule-1-paragraph-10" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-2f2bc9587669ad98f8ab913f469e702d"/>
10
</Pnumber>
<P1para>
<Text>The issue of bank notes.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/11/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/11" id="schedule-1-paragraph-11" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-ff9e76663ac1cba43728efb1245ac019"/>
11
</Pnumber>
<P1para>
<Text>National insurance contributions.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/12/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/12" id="schedule-1-paragraph-12" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-1e5eb3f9930980b46c683215e64e92c8"/>
12
</Pnumber>
<P1para>
<Text>The National Insurance Fund.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/13/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/13" id="schedule-1-paragraph-13" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-32abf1f7bf6ccc21583faf5fd087513e"/>
13
</Pnumber>
<P1para>
<Text>The national minimum wage.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/14/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/14" id="schedule-1-paragraph-14" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-22b970b6211004bdab9236d1024b029b"/>
14
</Pnumber>
<P1para>
<Text>Oil and gas royalties.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/15/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/15" id="schedule-1-paragraph-15" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-5879706c8d7d7d3fd0dad3db21b56a02"/>
15
</Pnumber>
<P1para>
<Text>Payment of or in lieu of rates.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/16/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/16" id="schedule-1-paragraph-16" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-da95c62700af7965186668314bb23366"/>
16
</Pnumber>
<P1para>
<Text>Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/17/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/17" id="schedule-1-paragraph-17" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-9fe331a5eb1dfba2c81f123db2f75111"/>
17
</Pnumber>
<P1para>
<Text>Pension schemes.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/18/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/18" id="schedule-1-paragraph-18" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-b2b6263c3c9e6cebf1718ad5aaa0c836"/>
18
</Pnumber>
<P1para>
<Text>Petroleum revenue tax.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/19/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/19" id="schedule-1-paragraph-19" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-6ddbbdcb484e5e189864b37f548b3eb7"/>
19
</Pnumber>
<P1para>
<Text>Rating lists.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/20/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/20" id="schedule-1-paragraph-20" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-e646e94e0a63168abec56c7feeb6f443"/>
20
</Pnumber>
<P1para>
<Text>Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/21/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/21" id="schedule-1-paragraph-21" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-a325ec6ba171a5c8a31e80ccf544dced"/>
21
</Pnumber>
<P1para>
<Text>Stamp duty.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/22/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/22" id="schedule-1-paragraph-22" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-2c3c2624614182cfab75dacca3e8fc93"/>
22
</Pnumber>
<P1para>
<Text>Stamp duty land tax.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/23/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/23" id="schedule-1-paragraph-23" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-79596ad20d37c7af921ac48a2ea1cce7"/>
23
</Pnumber>
<P1para>
<Text>Stamp duty reserve tax.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/24/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/24" id="schedule-1-paragraph-24" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-97f840349e81c94541307457b5152d3a"/>
24
</Pnumber>
<P1para>
<Text>Statutory adoption pay.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/25/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/25" id="schedule-1-paragraph-25" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-a0eaf5995495cb8c1cc9e63b8e6bf5b2"/>
25
</Pnumber>
<P1para>
<Text>Statutory maternity pay.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/26/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/26" RestrictEndDate="2010-04-06" id="schedule-1-paragraph-26" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-89d1340ecd79bf9deb0299537b3bf0fa"/>
26
</Pnumber>
<P1para>
<Text>Statutory paternity pay.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/27/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/27" id="schedule-1-paragraph-27" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-e07ab149e462867774d85750340a9cd2"/>
27
</Pnumber>
<P1para>
<Text>Statutory sick pay.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/28/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/28" id="schedule-1-paragraph-28" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-78cfcc9650459d4b565c8cc15022390a"/>
28
</Pnumber>
<P1para>
<Text>Student loans.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/29/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/29" id="schedule-1-paragraph-29" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-fafd34997cd830ce7f48b15b7e987b45"/>
29
</Pnumber>
<P1para>
<Text>Valuation lists in relation to council tax.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/30/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/30" id="schedule-1-paragraph-30" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-1b711944651f614c1797c20c7bd24dae"/>
30
</Pnumber>
<P1para>
<Text>Valuation of property.</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/paragraph/31/2009-08-13" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/31" id="schedule-1-paragraph-31" RestrictStartDate="2005-04-18">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-4c06e546ec64153e6b5fbcaac9570e39"/>
31
</Pnumber>
<P1para>
<Text>Working tax credit.</Text>
</P1para>
</P1>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-5551d4cd321df30b46a8b98d8da26b1c" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/1" id="cz9mwig11-00097">Sch. 1 para. 1</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00098">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00098" Operative="true" id="cz9mwig11-00099">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-04a2fc113a32446eca95f515d2f8b13a" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/2" id="cz9mwig11-00106">Sch. 1 para. 2</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00107">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00107" Operative="true" id="cz9mwig11-00108">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-65653834e3f44df5326780fbe626a93b" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/3" id="cz9mwig11-00115">Sch. 1 para. 3</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00116">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00116" Operative="true" id="cz9mwig11-00117">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f80d161560cd162403f5c5539de7cded" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-4" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/4" id="cz9mwig11-00124">Sch. 1 para. 4</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00125">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00125" Operative="true" id="cz9mwig11-00126">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d0548fc4fbc346136dba2353d1289250" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/5" id="cz9mwig11-00133">Sch. 1 para. 5</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00134">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00134" Operative="true" id="cz9mwig11-00135">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2aa5e9301587d189c2658efd3128ed22" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-6" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/6" id="cz9mwig11-00142">Sch. 1 para. 6</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00143">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00143" Operative="true" id="cz9mwig11-00144">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-513047e06c9c681ffdb39631df6f421d" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-7" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/7" id="cz9mwig11-00151">Sch. 1 para. 7</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00152">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00152" Operative="true" id="cz9mwig11-00153">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd289dcd8c64b84606ee849b63c5387f" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-8" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/8" id="cz9mwig11-00160">Sch. 1 para. 8</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00161">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00161" Operative="true" id="cz9mwig11-00162">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c62405654ecba5893af7702204855cb2" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-9" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/9" id="cz9mwig11-00169">Sch. 1 para. 9</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00170">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00170" Operative="true" id="cz9mwig11-00171">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2f2bc9587669ad98f8ab913f469e702d" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-10" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/10" id="cz9mwig11-00178">Sch. 1 para. 10</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00179">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00179" Operative="true" id="cz9mwig11-00180">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ff9e76663ac1cba43728efb1245ac019" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/11" id="cz9mwig11-00187">Sch. 1 para. 11</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00188">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00188" Operative="true" id="cz9mwig11-00189">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1e5eb3f9930980b46c683215e64e92c8" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/12" id="cz9mwig11-00196">Sch. 1 para. 12</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00197">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c" CitationRef="cz9mwig11-00197" Operative="true" id="cz9mwig11-00198">art. 2(2)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-32abf1f7bf6ccc21583faf5fd087513e" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-13" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/13" id="cz9mwig11-00205">Sch. 1 para. 13</CitationSubRef>
in force at 18.4.2005 by
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<Commentary id="key-22b970b6211004bdab9236d1024b029b" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-14" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/14" id="cz9mwig11-00214">Sch. 1 para. 14</CitationSubRef>
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<Commentary id="key-5879706c8d7d7d3fd0dad3db21b56a02" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-15" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/15" id="cz9mwig11-00223">Sch. 1 para. 15</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00224">S.I. 2005/1126</Citation>
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<Commentary id="key-da95c62700af7965186668314bb23366" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-16" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/16" id="cz9mwig11-00232">Sch. 1 para. 16</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00233">S.I. 2005/1126</Citation>
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<Commentary id="key-9fe331a5eb1dfba2c81f123db2f75111" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-17" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/17" id="cz9mwig11-00241">Sch. 1 para. 17</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00242">S.I. 2005/1126</Citation>
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<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-18" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/18" id="cz9mwig11-00250">Sch. 1 para. 18</CitationSubRef>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-19" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/19" id="cz9mwig11-00259">Sch. 1 para. 19</CitationSubRef>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-20" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/20" id="cz9mwig11-00268">Sch. 1 para. 20</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00269">S.I. 2005/1126</Citation>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-21" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/21" id="cz9mwig11-00277">Sch. 1 para. 21</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00278">S.I. 2005/1126</Citation>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-22" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/22" id="cz9mwig11-00286">Sch. 1 para. 22</CitationSubRef>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-23" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/23" id="cz9mwig11-00295">Sch. 1 para. 23</CitationSubRef>
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00296">S.I. 2005/1126</Citation>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-24" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/24" id="cz9mwig11-00304">Sch. 1 para. 24</CitationSubRef>
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<Text>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-26" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/26" id="cz9mwig11-00322">Sch. 1 para. 26</CitationSubRef>
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<Para>
<Text>
<CitationSubRef SectionRef="schedule-1-paragraph-27" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/27" id="cz9mwig11-00331">Sch. 1 para. 27</CitationSubRef>
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<Text>
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<Para>
<Text>
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<Text>
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<Text>
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